Securities Trader Unrealized Gains/Losses

I filed as a mark to market securities trader on January 1, 2024.  I understand how to report my trades (realized gains/losses).  I am not clear how to report 1) the mark to market loss that I had from December 2023 (before I filed as a trader) or 2) the mark to market adjustment for December 2024.

 

Can some tell me where these adjustments are reported?  Thanks